VARMA INDUSTRIALS LIMITED Vs. COMMERCIAL TAX OFFICER BANGALORE DISTRICT III CIRCLE BANGALORE

JUDGEMENT

(1.) The petitioner is a public limited company engaged in the manufacture and sale of "P.V.C. rexine cloth", and deals in certain other commodities also.

(2.) In this writ petition, the proposition notice issued by the Commercial Tax Officer, Bangalore District, III Circle, proposing to include for purpose of assessment under the Karnataka Sales Tax Act and the Central Sales Tax Act, the alleged turnover in regard to the P.V.C. rexine cloth is challenged as being without jurisdiction.

(3.) The proposition notice is for the assessment for the year ending 31st March, 1970. The contention of the petitioner is that the P.V.C. rexine cloth is one of the declared good coming within the definition of "cotton fabrics" as defined in the Central Excises and Salt Act as amended by the Financial Act, 1969, and the Fourth Schedule to the Karnataka Sales Tax Act does not include cotton fabrics and, as such, the turnover in relation to these goods is not liable to tax under both the Acts.